The GST Council on Saturday approved the proposal to open migration window for taxpayers, who received provisional identification numbers but could not complete the migration process, till August 31.
"The taxpayers who filed Part A of Form GST REG-26, but not Part B of the said form are requested to approach the jurisdictional central tax or state tax nodal officers with the necessary details on or before August 31," an official statement said.
"The nodal officer would then forward the details to GST Network (GSTN) for enabling migration of such taxpayers," it added.
The council also decided to waive the late fee payable for delayed filing of return in such cases.
--IANS
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